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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.3.4 Form of presentation

The Tax Agency's electronic headquarters includes the help service for completing form 303 " PRE 303 " and, for landlords, the specific service " Help completing Form 303 Landlords ".

The model 303 can be submitted: 

  • Online with an electronic certificate (mandatory for public limited companies, large companies and those affiliated with the Central Delegation of Large Taxpayers (DCGC), those registered with REDEME and Public Administrations) or also with Cl@ve (for individuals).

  • By submitting the printed form 303 (generated by using the printing service located in the Electronic Office), for natural persons , and entities not required to use an electronic certificate.

The models 322 and 353 must be submitted online with an electronic certificate. 

The model 390 can be submitted: 

  • Online with an electronic certificate (mandatory for public limited companies and corporations, affiliated with the DCGC or any of the Regional Large Business Units, Public Administrations and taxpayers with a monthly settlement period) or also with Cl@ve (for individuals unless the above circumstances apply).

Link to the taxpayer calendar